S. PRAKASH SETHI is University Distinguished Professor at the Zicklin School of Business, Baruch College, at The City University of New York, where he also serves as the Academic Director of Executive Programs. He has written several books and articles on corporate social accountability and international codes of conduct, and he has advised numerous corporations, nongovernmental organizations, and national and international governmental bodies on the conduct of competitive markets and the role of large corporations in economic activities. He is the president of the International Center for Corporate Accountability (ICCA), an independent educational organization affiliated with the Zicklin… School of Business. The ICCA is devoted to the research and promotion of corporate codes of conduct and their implementation through independent external monitoring and public disclosure of its findings around the world.